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The Application of VAT in The EU
Ševčíková, Michaela ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The diploma thesis deals with the issue of value added tax. Its correct application under the Value Added Tax Act No. 235/2004 Sb. In concrete cases, which are subsequently listed in the practical part of this diploma thesis on selected companie and their business operations. The conclusion of this thesis is the assessment of the problems and proposals of tax optimization, the reduction of the tax liability as allowed by the legislation.
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Evaluation of the Business Financial Situation and its Information System Support
Ševčíková, Michaela ; Kovář, Pavel (referee) ; Jakubcová, Marie (advisor)
This bachelor´s thesis deals with the evaluation of the financial situation KOVOSTEEL, Ltd. with using its own program in Visual Basic. Reviews financial situation is achieved by using selected techniques of financial analysis. The basis for the processing of financial analysis firm became the financial statements for the period 2005 – 2009.This thesis is divided into two parts. The first section describes the theory of financial analysis and the second part shows practical using of the financial analysis firm KOVOSTEEL, Ltd. The results of identified financial analysis are proposed measures to improve the current financial situation.
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Theoretical and practical aspects of building an internal market in the European Union
Ševčíková, Michaela ; Kučerová, Irah (advisor) ; Hřích, Jan (referee)
The thesis deals with theoretical and practical aspects of building an internal market in the European Union. It makes a theoretical reflection of European economic integration, identifies the forms of economic integration and analyses individual theoretical concepts. The thesis concentrates on analyzing the fundamental strategic documents which influenced the process of building an internal market. The thesis investigates the four basic freedoms - freedom of movement of goods, services, labour and capital - which are necessary preconditions for an effective functioning of an internal market. It analyses achievement of an internal market in practice, identifies its most fundamental obstacles and offers possible solutions that would remove them. The paper also offers a comparison of efficiency of economies of the European Union, the United States and China.
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The Application of VAT in The EU
Ševčíková, Michaela ; Kopřiva, Jan (referee) ; Svirák, Pavel (advisor)
The diploma thesis deals with the issue of value added tax. Its correct application under the Value Added Tax Act No. 235/2004 Sb. In concrete cases, which are subsequently listed in the practical part of this diploma thesis on selected companie and their business operations. The conclusion of this thesis is the assessment of the problems and proposals of tax optimization, the reduction of the tax liability as allowed by the legislation.
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The Convergence Process of the Czech Republic to the Federal Republic of Germany in the years 1993-2015
Křížek, David ; Vostrovská, Zdenka (advisor) ; Ševčíková, Michaela (referee)
This diploma thesis is focuses on the Czech Republic's convergence to the Federal Republic of Germany. Both nominal and real convergences on selected indicators for the period from 1993 to 2015 are examined. Firstly, a part of the convergence of the issue, its theoretical concepts and the concepts that can be used to explore this process are devoted. The necessary political, historical and economic contexts are provided which enable the Czech Republic to position itself in relation to the Federal Republic of Germany. Subsequently, the thesis deals directly with analysis of time series. Nominal convergence is judged by the Maastricht criteria, namely the harmonized index of consumer prices and the value of long-term interest rates. Real convergence is then analyzed using the GDP indicator. The last part of this work is focused on testing beta and sigma convergence hypothesis. It is thus proven that the Czech Republic's convergence towards the Federal Republic is ongoing, but it is strongly influenced by economic cycles and other shocks to the national economy.
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Analysis of the purchasing power of wages in the Czech Republic between 2004-2017
Vodžák, Milan ; Štípek, Vladimír (advisor) ; Ševčíková, Michaela (referee)
The aim of the thesis is to analyze the purchasing power of wages in the Czech Republic, which achieves very poor results. I discuss the market, historical and institutional factors that can cause wage differences on the basis of comparison with the states of Europe. I analyze the popular problem with the economic apparatus and propose solutions that can prevent the outflow of a qualified workforce and raise the living standards of the population. On a theoretical basis, I discuss the labour productivity and its possible causes, which are mainly human capital and technological equipment. Further, I explain the historical context of the socialist era and the institutional factors in the labour markets. In the practical part, using the causal analysis and comparison, I find, with the help of the Human Development Index, the states with high standards of living, that I compare with the Czech Republic. I detect, that investing in education or research and development has no clear impact on labour productivity, which is low in Czech Republic. Historical data confirm, that in the monitored period 2004-2017, Czech wages grew more than wages in Western Europe, but the wage approach is far away. I also analyze the impact of high labour costs, civil servants, governmental and currency interventions, and lastly, I show forecasts of purchasing power evolution, that seems positive.
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Analysis of support and financing of start-up projects in Israel in the period of years 2003 - 2015
Zedková, Daniela ; Ševčíková, Michaela (advisor) ; Munzi, Tomáš (referee)
This thesis analyzes the support and financing of start-up projects in Israel, especially in the period of years 2003 - 2015. Main goalof the thesis is to analyze the developmnet of of the Israeli startup environment, facts and the institutions that influence it. The thesis furthermore compares the development of the startup ecosystem in Israel and the USA during the period mentioned above. To achieve these goals the method of analysis has been chosen, especially causal, cestoral and system analysis. The thesis shows that the mains causes of the dynamic development of the startup ecosystem in Israel is in particular the government initiative together with the creation of the Office of the Chief Scientist, constantly rising spending on R&D and the associated support for venture capital funds. In comparison with the US, in Israel, the government sector plays a significant role in all types of support, whether financial or institutional, thus motivating foreign investors to enter the Israeli financial market. The success of the Israeli state lies also in its historical events, cultural habits and the features of the population. The main benefit of the thesis, except the analysis of the Israeli startup environment and its comparison with the US is a comprehensive analysis of the insignificant facts that influenced its current development.
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